U.S. Customs and Border Protection has issued an authorization for immediate delivery procedures for goods to be released from Dec. 17 through Dec. 31. This authorization is offered to filers who may want to take advantage of interim Harmonized Tariff Schedule changes that take effect on or after Jan. 1, 2025.
This blanket authorization does not apply to absolute quota merchandise and goods moved under a transportation in-bond entry. Tariff-rate quota goods previously authorized for ID release may still be released but the entry summary must be presented within 10 working days after release or within the quota period, whichever expires first.
CBP states that a strict two-step entry process – filing entry first and then the entry summary – is required when requesting ID for a shipment. The entry must be filed within 15 days of the arrival date and ID must be requested on the entry before the release of goods. The entry summary must be filed, with estimated duties attached, within 10 working days after the goods (or any part thereof) are released. The date the entry summary is successfully filed will function as the date of entry and will be used for the duty rate calculation.
Electronically submitted entries that request ID must be submitted by the filer on the entry submission prior to release on an entry-by-entry basis.
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